PET - Plain English Taxonomy

Attribute: CS14792
Concept:
Label: On-Balance Sheet Credit Exposures
Concept Guidance:
This is the value, as at the relevant date, of on-balance sheet credit exposures.A credit exposure represents an asset, liability, claim or commitment of an entity, which may be recorded on or off the balance sheet and which gives rise to credit risk.This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant prudential standards. 
Dimensions
Dimension Member Description
(ExposuresAtDefaultCRMAdjusted)
This dimension identifies the measurement scenario under which the reported value was calculated.
The value reported is the exposure at default (EAD) after taking into account the credit risk mitigation (CRM) techniques used by the reporting party. This amount is to be determined and adjusted for CRM in accordance with relevant prudential standards.EAD represents the gross exposure under a facility (i.e. the amount that is legally owed to the lending entity) upon default of the obligor.
(TenPercent)
This dimension is used to categorise exposures based on their assigned expected loss risk weighting, as determined in accordance with relevant prudential standards.
Information in relation to exposures with an expected loss risk weighting of 10% in accordance with the relevant prudential standards.
(Good)
This dimension categorises information reported in relation to credit exposures, based on internal rating grades and associated prescribed supervisory slotting categories.These categories are used for capital adequacy purposes and are to be determined under the internal ratings-based supervisory slotting approach to credit risk, in accordance with relevant prudential standards.Each slotting category is associated with a specific risk-weight for unexpected losses that broadly corresponds to a range of external credit assessments.
The information reported relates to credit exposures allocated to the good supervisory slotting category, based on internal rating grades.This category is used for capital adequacy purposes and is to be determined under the internal ratings-based supervisory slotting approach to credit risk, in accordance with relevant prudential standards.
(NinetyPercent)
This dimension is used to categorise exposures based on their assigned unexpected loss risk weighting, as determined in accordance with relevant prudential standards.
Information in relation to exposures with an unexpected loss risk weighting of 90% in accordance with the relevant prudential standards.